Identity Theft Code

An identity theft code is an IRS issued code to file on your tax return if you have been a victim of identity theft and your Social Security Number could have been used fraudulently. This code will be displayed in the lower right hand corner of page 2 of Form 1040.

Individual Taxpayer Identification Number (ITIN)

An Individual Taxpayer Identification Number (ITIN) is a tax processing number for certain nonresident and resident aliens, their spouses and dependents. An ITIN can be obtained only from the IRS for those individuals who cannot obtain a Social Security Number.

Injured Spouse Relief

Injured Spouse Relief allows a taxpayer to receive their portion of a joint refund when the refund has been or will be offset to pay a spouse's past due federal tax, state tax, child support, or federal non-tax debt such as student loans.

Intermediate Service Provider (ISP)

An Intermediate Service Provider (ISP) receives tax information from an ERO, processes the tax return information, and either forwards the information to a Transmitter or sends the information back to the ERO.

Investment Income

Investment income includes taxable interest and dividends, tax-exempt interest, capital gain net income, net income from rents and royalties not derived from a trade or business, and net income from passive activities.

Investment Interest

Investment Interest is interest on debt used to carry investments. Investment interest does not include the interest expense from a passive activity. Deductions of investment interest are limited to net investment income.

IRS Quick Alerts

IRS Quick Alerts is a free online service provided by the IRS that disseminates mass e-file messages, within seconds, to all "subscribers". These messages will keep you up to date on events that impact e-file Transmitters, Software Developers and Authorized IRS e-file Providers.